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8.1 sr Approve 2023-2024 FT Center Budget
Request for Action To Item Number Multipurpose Facility Advisory Commission 8.1 Agenda Section Meeting Date Prepared by Old Business October 9, 2023 Tim Dalton, FT Center Superintendent Item Description Reviewed by Approve 2023-2024 FT Center Budget Joe Stremcha, Assistant City Administrator Reviewed by Action Requested Approve by motion the 2023-2024 FT Center Budget as amended based on the priorities identified by the commission from staff’s list of recommendations. Background/Discussion At the August 14, 2023, MFAC meeting, staff presented the 2023-2024 FT Center budget showing a deficit of $226,750. The Commission chose not to approve the budget to bring to the City Council, instead tasking staff with bringing back a balanced budget for review. Included is a list of budget amendments that incorporate a combination of expense reductions and increases in revenue. Financial Impact Creating a balanced budget will allow the FT Center to continue to serve the community. Mission/Policy/Goal Establishing sustainable practices gives the FT Center the opportunity to succeed. Attachments 8.1 at1 FT Center Draft Budget 8.1 at2 Facility Financial Challenges 8.1 at3 Personal Services Percentage of Expenditures 8.1 at4 Budget Amendment Options 8.1 at5 FT Center Adjusted Budget The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity. Updated: August 2020 FT Center Unrecoverable Costs Senior Center/Senior Programs Customer Service, Reception, and RegistrationHr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACT CSA to accommodate (Senior Programs)81540522080$ 24 $ 49,920 Senior Center Annual Utilities CostsSQ/FTFacility SQ/FTUtilities/SQ/FT 3,469 124,101$ 3.86$ 13,390 Senior Center Cleaning CostsHr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACT 2151052520$ 16 $ 8,320 Senior Center Maintenance CostsHr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACT 115552260$ 53.85$ 14,001 Senior Center Rental Space Costs (Not Rent)Hr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACT 2151052520$ 16 $ 8,320 Senior Program Annual Unrecovered Costs$ 93,951 ERHS Hockey Programs Costs ERHS Game Operations CostsGamesUncovered cost per gameNET IMPACT 20$ 500$ 10,000 ***2021 Annual Game Operations Loses: $28,000 **2022 Annual Game Operations Loses: $10,000 ERHS Locker Rooms/Coaches Offices UtilitiesSQ/FTFacility SQ/FTUtilities/SQ/FTNET IMPACT 3,064 124,101$ 3.86$ 11,827 ERHS Locker Rooms/Coaches Offices Maintenance CostsHr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACT 115552260$ 53.85$ 14,001 ERHS Hockey Annual Unrecovered Costs$ 35,828 Lease Space Lease Space UtilitiesSQ/FTFacility SQ/FTUtilities/SQ/FTNET IMPACT 3,008 124,101$ 3.86$ 11,611 Lease Space Maintenance CostsHr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACT 115552260$ 53.85$ 14,001 Lease Space Annual Unrecovered Costs$ 25,612 Total Annual Unrecovered Costs$ 155,391 FT Center Unrealized Opportunity Costs Senior Center SQ/FTRent/SQ/FTNET IMPACT 3,469$ 18.54$ 64,315 ERHS Hockey Programs Costs SQ/FTUtilities/SQ/FTNET IMPACT 3,064$ 8.00$ 24,512 Lease Space SQ/FTUtilities/SQ/FTNET IMPACT 3,008$ 18.54$ 55,768 Total Annual Unrealized Opportunity Costs$ 144,596 Total ExpensesPersonal Services% of Personal Services MPF Budget2023$ 1,680,150 $ 917,8000.55 MPF YTD Actual2023$ 928,380$ 534,3030.58 MPF Budget2024$ 1,986,250 $ 1,010,6500.51 2023 Budget Fire2023$ 1,842,700.00$ 1,244,300.000.675259 Police2023$ 7,418,350.00$ 6,373,050.000.859093 Admin2023$ 677,500.00$ 637,700.000.941255 Communications2023$ 451,550.00$ 411,700.000.911748 Human Resources2023$ 402,500.00$ 296,700.000.737143 Finance2023$ 717,950.00$ 579,200.000.806741 Planning2023$ 486,250.00$ 432,200.000.888843 Liquor2023$ 2,852,200.00$ 1,046,950.000.367068 Note: Exclusive of $1,250,000 intergov't transfer- % of personal services is 0.650000 IT2023$ 614,450.00$ 384,050.000.625031 Recreation2023$ 917,400.00$ 710,900.000.774907 Facilities Maint2023$ 1,029,550.00$ 837,850.000.813802 Park Maint2023$ 1,676,300.00$ 996,800.000.594643 Streets/Snow Removal2023$ 1,927,000.00$ 1,079,400.000.560145 Equipmant Services2023$ 386,300.00$ 331,450.000.858012 Engineering2023$ 458,200.00$ 432,100.000.943038 Senior Programs2023$ 149,900.00$ 106,800.000.712475 Building Safety2023$ 583,600.00$ 554,400.000.949966 Code Enforcement2023$ 117,500.00$ 106,600.000.907234 Environmental2023$ 99,650.00 $ 79,650.000.799298 2024 BUDGET BALANCING STATEGIES Expense Reduction OptionsHr./dayStaffDays/wk.Hr./wk.WeeksHr./yr.RateNET IMPACTComments FT Maintenance to Evenings & Weekends Wed-Sun Reduces Part Time Maintenance Staff 5131552780$ 24 $ 18,720 Position A: Wed-Fri 2p-closeSchedule one FT Maint Staff Eves & Weekends Position A: Sat & Sun 2p-close8121652832$ 24 $ 19,968Reduces PT Maint Staff costs Position B: Mon- Fri.7a-4pTotal Savings$ 38,688 Cut Two Game Maintenance Staff4232413312$ 24 $ 7,488 Reduces PT Maint. Staff costs Approx. 39 games ERHS runs it's own game operations$ 10,000Reduces PT Maint.,Operations & Admin. Staff costs No longer subsidize HS Game operations Approx. 20 games w/$500 Loss per game Eliminate Maintenance Staff Overtime$ 5,000 Eliminates OT for FT Maint. Staff Revise position: Maint. Super. to exempt classification Eliminate PT Summer Maintenance Staff (Daytime)4232410240$ 24 $ 5,760 Reduces PT Maint. Staff costs Eliminate late eve weekday CSA Coverage3151552780$ 24 $ 18,720Reduces PT Operations Staff costs Staffed 5-8p Eliminate 3hrs/day CSA Asst. Facility Supervisor on duty 8p-close Eliminate 5 hours per/day Weekend CSA Coverage.5121052520$ 24 $ 12,480Reduces PT Operations Staff costs Eliminate PT CSA - Day Shift81540522080$ 24 $ 49,920Reduces PT Operations Staff costs Senior Programs service own members/patrons Cut Marketing BudgetOriginal$ 10,000 Revised$ 3,000 $ 7,000 2 year contract pd in 2023 Cut Building RepairsOriginal$ 15,000 Revised$ 10,000 $ 5,000 Cut Zamboni BatteryOriginal$ 11,000 Revised$ -$ 11,000New Zamboni reduces need to battery replacement Cut Electric ServiceOriginal$ 5,000 Revised$ 2,500 $ 2,500 Cut Conf/SchoolsOriginal$ 4,600 Revised$ 1,000 $ 3,600 Revenue Generating OpportunitiesNET IMPACT Add 200 Hrs. Off Season Sales)Hours200Rate$195$ 39,000 Summer Ice on Cornerstone (Limit dry floor availability - August Only) Minnesota Hockey Programmingest. 100 Summer League Programing, STP, Breakaway, 3v3/4v4est. 50 Added AAA Hockey Tourneysest. 20 Increased Figure Skating Club Useest. 10 Junior/College Exposure events and campsest. 20 Estimated additional Utilities for Summer Ice on Cornerstone$ (9,000) New revenue producing ice programming$ 30,000 Summer Breakaway League Add Breakaway Tourney weekends (existing fall & Spring leagues) 3 on 3 and 4 on 4 programs Co-Rec HS program Pond Hockey Programing Added Learn to Skate Options Fun Open Skate Events Added Open Programing Revenues Facility sponsored AAA Events New revenue producing turf programing $ 15,000 Indoor Youth Leagues, Soccer LAX, Football Bags Leagues or events Tasting Events Increased Revenue- Market Markets Business Expo C-stand revenue increase$ 25,000 Addition of Lower level C-stand revenue$ 12,000 Approved Ice Rate Increase350 Hr.350$ 10$ 3,500 Approved Turf Rate Increase2400 Hr.1200$ 5 $ 6,000 Zamboni Financing$ (22,000) 10 year Finance vs. allocate full cost to 2023 budget $ 276,656 2024 BUDGET DETAIL Dept:221-5400 - Multipurpose Facility Acct.20202021202220237/31/232024 Explanation/Detail of Supplies or Services No.BUDGETActualBUDGETComments: ActualActualActual REVENUES: 3464Ice Rental 314,493 638,434 654,744 830,000 361,669 893,500 43.5K 3465Admissions 4,299 35,099 24,822 40,000 22,470 45,000 3466Dry Floor Events - 6,810 6,355 5,000 2,956 7,000 3468Skate Sharpening 419 - 395 5,000 1,018 2,000 3475Facility Rentals - 8,380 106,497 188,000 112,161 Field House 150,000 156,000 6K Meeting/Party Rooms 65,000 65,000 Elk River Youth Hockey 20,100 20,100 Squatch 3,000 3,300 3482Advertising Fee 5,387 31,952 51,833 55,000 42,150 65,000 3485 - Naming Rights 3485Naming Rights/Sponsorship 23,000 130,975 113,000 113,000 - 113,000 65,000F&T 3621Interest Income 6,183 227 1,799 4,000 2,487 2,000 28,500Cornerstone 3626Contributions/Refunds & Reimb. - 2,755 - 50,607 - 19,500Kiser Const. 3629Misc. Revenue 860 3,434 3,568 4,500 2,032 4,500 113,000 3791ATM Revenue - - 400 400 3910Sale of Assets - - 1,200 200 3918Lease Revenue - - 37,572 3921Transfers In 3,061 - 655,0003482 - Rink Advertising Use of Fund Balance 100,350 - 4,500Zamboni Wrap 4,500Zamboni Wrap TOTAL ICE ARENA REVENUES 366,082 956,183 1,738,288 1,395,350 597,550 1,377,000 3,750MetalCraft 3,750First Bank EXPENDITURES: 2,475Power with Chiropractic PERSONAL SERVICES 18,975 4101Regular Pay 246,176 395,385 425,318 492,950 263,608 567,450New FT Maint. positon included - PT Daytime Cleaners elimintated 4102Overtime Pay 1,052 9,288 9,501 - 5,956 - 4103Part Time Pay 75,725 101,917 173,832 158,000 121,669 43,000(100K) 4104PERA 23,117 37,347 42,316 52,000 26,162 45,800 4105FICA 19,687 30,563 36,891 41,500 23,596 37,850 4107Medicare 4,621 7,148 8,628 9,700 5,518 8,850 4108Insurance 34,728 62,858 75,099 97,350 54,747 102,900 4109Workers Comp 5,610 14,689 20,392 10,400 7,064 9,600 4110Unemployment Compensation - - 1,708 - 53 TOTAL PERSONAL SERVICES 410,716 659,195 793,685 861,900 508,373 815,450 SUPPLIES Fuels & Lubes 4212 244 11 87 350 25 250 Gas/oil 350 250 Uniform Allowance 4217 - - 1,007 1,500 1,931 1,500 Uniforms for staff 1,500 1,500 Operating Supplies 4219 74,333 83,293 58,989 34,600 29,120 45,950 Office supplies 2,000 2,200 Signs/banners 2,000 2,200 Rink supplies 5,000 5,500 Cleaning supplies 11,000 20,000 Building supplies 5,000 5,200 Tools 200 250 Safety supplies 700 900 Water treatment for cooling towers 2,900 3,200 Water Softener Salt 1,800 2,000 Painting supplies 300 300 Zamboni - repairs, purchases of parts 3,000 3,500 Landscape maintenance 200 200 Skate sharpening supplies 500 500 Other Merchandise For Resale 4259 451 138 - 400 1,069 1,200 Tape, laces, mouthguards, socks, caps, etc. 400 1,200 TOTAL SUPPLIES 75,028 83,442 60,083 36,850 32,145 48,900 SERVICES & CHARGES Other Professional Services 4319 8,174 28,006 7,846 - 81 - Interior Design/Branding Consult - Telephone 4321 2,722 4,427 4,829 5,100 2,857 5,100 Cell phone (5 @ $25/mo) 1,500 1,500 Phone/Internet/TV ($300/mo. = $3,600) 3,600 3,600*phone / internet / tv Postage 4322 - 67 11 100 1 50 Postage 100 50 Conferences/Schools 4331 822 403 55 4,600 50 1,000 Minnesota Ice Arena Managers Conference 3,600 - (3.6k) Other training (STAR Classes) - - Management/Training 1,000 1,000 Marketing 4349 - 34,661 - 10,000 1,139 4,000 Building sponsorship signage - 1,000 Building & event marketing 10,000 3,000(7k) Publishing 4359 128 3,822 3,739 1,000 1,017 1,400 Printed marketing materials 1,000 1,200 Employment ads - 200 10/6/2023 Dept:221-5400 - Multipurpose Facility Acct.20202021202220237/31/232024 Explanation/Detail of Supplies or Services No.BUDGETActualBUDGETComments: ActualActualActual Insurance 4361 7,856 9,784 22,334 29,500 12,090 29,500 Property insurance 29,500 29,500 Auto insurance - Utilities2022 4389 225,442 301,064 456,054 301,400 188,490 479,000 Utilities Natural gas 59,400 145,000 Garbage 2,000 4,000136,457Natural gas Electric, water, sewer 240,000 330,000Energy reductions - Summer ice3,816Garbage 315,781 Electric, water, sewer Building/Equipment Repair & Maint. 4401 23,429 39,657 82,359 18,350 35,768 31,000 Security monitoring / Repairs 1,100 2,000 Sprinkler inspections 1,550 2,000 Mechanical repairs & inspections 2,000 12,000 Building repairs 800 10,000(5K) Zamboni - repairs, sharpen blades, etc. 2,000 2,500 Alternating Zamboni battery replacement (two year life) 10,000 - (11K) Electrical service 900 2,500(2.5k) Doorway into Turf Area - Turf Area - Electric service - Contractual Services 4409 2,362 7,582 7,820 5,000 17,181 21,800 Ice program maintenance 2,500 3,000 Plowing contract 2,500 2,000(3K) Software service agreement/hosting - 4,5001/2 of CivicRec cost, Recreation is paying for remaining 1/2 Finnly Ice Program Management 3,300 Rink Tec Maintenance Contract 9,000 Equipment rental 4415 7,008 7,884 38,178 4,100 5,794 800 Copier lease - $657/mo 3,600 - Miscellaneous 500 800 Dues/Subscriptions 4433 460 705 710 800 1,060 1,000 MIAMA 250 300 MRPA memberships 550 700 Taxes & Licenses 4437 - - - Property Taxes - leased space Credit Card Fees 4438 2,123 6,008 3,000 3,448 7,000 TOTAL SERVICES & CHARGES 278,403 440,185 629,943 382,950 268,976 581,650 CAPITAL OUTLAY Buildings & Structures 4520 - 39,577 - - - 113,000 Signage Offset 113,000 Equipment 4560 - 36,753 - 202,000 - 1,000 AV Equipment- meeting rooms - 1,000 Zamboni 202,000 - TOTAL CAPITAL OUTLAY - 76,330 - 202,000 - 114,000 DEBT SERVICE Copier Leases 7,380 - - 7,400Copier leases considered debt service due to change in accounting principal 4602Principal 4612Interest TOTAL DEBT SERVICE - - 7,380 - - 7,400 TRANSFER - General Fund (Admin. services) 4721 - - - - - TOTAL MPF EXPENDITURES 764,147 1,259,152 1,491,091 1,483,700 809,494 1,567,400 REVENUES OVER/(UNDER) EXPENDITURES (398,065) (302,969) 247,197 (88,350) (211,944) (190,400) 10/6/2023 2024 BUDGET DETAIL Dept:221-5410 - Hockey Program Acct.20202021202220237/31/232024 Explanation/Detail of Supplies or Services No.BUDGETActualBUDGET ActualActualActual REVENUES: 3461Recreation Fees 27,675 58,658 80,990 135,000 143,048 230,000 TOTAL REVENUES 27,675 58,658 80,990 135,000 143,048 230,000 EXPENDITURES: SUPPLIES Operating Supplies 4219 18,853 22,064 31,928 22,000 23,551 25,000 Jerseys 22,000 25,000 TOTAL SUPPLIES 18,853 22,064 31,928 22,000 23,551 25,000 SERVICES & CHARGES Publishing 4359 - - - 300 - 200 Face Book Ads 300 200 Electronic billboard (Break Away) - - Contractual Services 4409 2,903 5,997 16,581 67,000 33,447 72,000 Referees 17,000 22,000 Participating arena's fees 50,000 50,000 Credit card fees 4438 4,290 5,290 5,899 5,500 4,297 5,500 TOTAL SERVICES & CHARGES 7,193 11,287 22,480 72,800 37,744 77,700 TOTAL EXPENDITURES - HOCKEY 26,046 33,351 54,408 94,800 61,295 102,700 REVENUES OVER/(UNDER) EXPENDITURES 1,629 25,307 26,582 40,200 81,753 127,300 10/6/2023 2024 BUDGET DETAIL Dept:221-5420 - Skating Program Acct.20202021202220237/31/232024 Explanation/Detail of Supplies or Services No.BUDGETActualBUDGET ActualActualActual REVENUES: 3461Recreation Fees - 25,877 42,531 40,000 26,524 60,000 3465Admissions - Skate show - - - - TOTAL REVENUES - 25,877 42,531 40,000 26,524 60,000 EXPENDITURES: PERSONAL SERVICES 4103Part Time Pay 1,685 6,752 10,733 12,000 6,405 14,000 4105FICA 104 419 665 650 402 900 4107Medicare 24 98 156 150 94 300 TOTAL PERSONAL SERVICES 1,813 7,269 11,554 12,800 6,901 15,200 SUPPLIES Operating Supplies 4219 603 3,333 4,451 3,000 2,067 3,800 Supplies for skate show Uniforms for instructors 500 US Figure Skate supplies / Registrations 3,000 3,300 TOTAL SUPPLIES 603 3,333 4,451 3,000 2,067 3,800 SERVICES & CHARGES Publishing 4359 - - - 250 - 250 Skate Show programs - Skate Show Advertising - Star News - Advertising for Skating lessons 250 250 Contractual Services 4409 399 - - - - - Guest Skater / Senior skaters - Tech - to mix music for show - back drops and lighting for skate show - Design for Skate Show Logo - Credit card fees 4438 631 1,566 1,896 1,500 765 1,700 TOTAL SERVICES & CHARGES 1,030 1,566 1,896 1,750 765 1,950 TOTAL EXPENDITURES - SKATING 3,446 12,168 17,901 17,550 9,733 20,950 REVENUES OVER/(UNDER) EXPENDITURES (3,446) 13,709 24,630 22,450 16,791 39,050 10/6/2023 2024 BUDGET DETAIL Dept:221-5430 - Concessions Acct.20202021202220237/31/232024 Explanation/Detail of Supplies or Services No.ActualBUDGETActualBUDGET ActualActual REVENUES: 3467Concessions 25,096 5,000 8,165 90,000 73,597 217,000 3622Vending Machines 5,201 12,927 23,767 20,000 4,087 12,000 TOTAL REVENUES 30,297 17,927 31,932 110,000 77,684 229,000 EXPENDITURES: PERSONAL SERVICES 4103Part Time Pay 13,860 - 2,332 40,000 17,661 55,000 4105FICA 859 - 145 2,500 1,109 4,000 4107Medicare 201 - 34 600 259 1,000 TOTAL PERSONAL SERVICES 14,920 - 2,511 43,100 19,029 60,000 SUPPLIES Operating Supplies 4219 1,574 - 5,225 1,000 990 1,100 Concessions License 500 600 Concession Stand Supplies 500 500 Other Merchandise For Resale 4259 13,806 7,404 20,205 40,000 27,839 80,000 Supplies and products for resale 40,000 80,000 TOTAL SUPPLIES 15,380 7,404 25,430 41,000 28,829 81,100 TOTAL EXPENDITURES - CONCESSIONS 30,300 7,404 27,941 84,100 47,858 141,100 REVENUES OVER/(UNDER) EXPENDITURES (3) 10,523 3,991 25,900 29,826 87,900 Performance Measures & Goals for 2024 Division:FT Center Completed by:Tim Dalton Date:May 25, 2023 Performance Measure2020 Actual2021 Actual2022 Actual2023 Estimated*2023 YTD 2024 Projected Ice Hours: Hours Sold 1,1042,6803,3673,6001,5474,000 Total Hours Utilized2,8013,7614,4694,5001,8314,800 Turf Hours: Hours Sold2124358321,0004261,200 Total Hours Utilized2128221,6441,8001,0352,000 Meeting Room Hours: Hours Sold0157273300118375 Total Hours Utilized1531,5132,7952,9001,0853,000 *(1/1/23 -5/24/23) Division GoalGoal Objective/Task Work with Communications Division to develop and implement marketing that showcases the features of Market the facility as a destination the facility. Develop and attract non-ice events. Increase room and event rentalsFacilitate Marking Strategy that will drive customers to rent space and book large events on the FT Center Increase facility revenueIdentify specific programs and revenue streams to increase participation and customer base of the facility. Increase current programming participation and revenues. Develop new facility programing opportunities Increase facility programingto increase facility usership and promote exposure of the facility amenities to our community and increase revenue. Evaluate the needs of the facility for maintenance protocols and establish staffing levels that will support Update facility maintenance plan facility mission and goals. Opportunities for additional ice sales during the ice season (Sept-March) are very limited, with both sheets of ice generally fully scheduled (M-F 2:30pm -11pm and Sat-Sun 7am-11pm) Due to this saturation, we look to increase offseason ice sales opportunities, i.e. Off season training programs, Minnesota Hockey Increase off-season ice salesregional programing, added AAA Hockey programs, tourney's and practices, Junior and College development/exposure events, and adding inhouse ice programming opportunities such as our profitable Breakaway Hockey League, other types of new inhouse league programing, and expanding our inhouse learn to skate programing. 2024 DIVISON BUDGET SUMMARY Dept:FT Center - Special Revenue Fund - Divison Summary Acct.20202021202220237/31/232024 Explanation/Detail of Supplies or Services No.ActualActualActualBUDGETActualBUDGET Comments: REVENUES: 3461Recreation Fees 27,675 84,535 123,521 175,000 169,572 290,000 3464Ice Rental 314,493 638,434 654,744 830,000 361,669 893,500 3465Admissions 4,299 35,099 24,822 40,000 22,470 45,000 3466Dry Floor Events - 6,810 6,355 5,000 2,956 7,000 3467Concessions 25,096 5,000 8,165 90,000 73,597 217,000 3468Skate Sharpening 419 - 395 5,000 1,018 2,000 3475Facility Rentals - 8,380 106,497 188,000 112,161 Field House 150,000 - 156,000 Meeting/Party Rooms 65,000 - 65,000 Elk River Youth Hockey 20,100 20,100 Squatch 3,000 3,300 3482Advertising Fee 5,387 31,952 51,833 55,000 42,150 65,000 3485Naming Rights/Sponsorships 23,000 130,975 113,000 113,000 - 113,000 6/30/23 balance - amounts not yet billed yet for 2023 3621Interest Income 6,183 227 1,799 4,000 2,487 2,000 3622Vending Machines 5,201 12,927 23,767 20,000 4,087 12,000 3626Contributions - 2,755 - - 50,607 - 3629Misc. Revenue 860 3,434 3,568 4,500 2,032 4,500 3791ATM Revenue - - - 400 - 400 3910Sale of Assets - - 1,200 - 200 3918Lease Revenue - - 37,572 - - 3921Transfer In 3,061 - 655,000 - - - Use of Fund Balance 100,350 - TOTAL REVENUES 424,054 1,058,645 1,893,741 1,680,350 844,806 1,896,000 EXPENDITURES: PERSONAL SERVICES 4101Regular Pay 246,176 395,385 425,318 492,950 263,608 567,450 4102Overtime Pay 1,052 9,288 9,501 - 5,956 - 4103Part Time Pay 91,270 108,669 186,897 210,000 145,735 112,000 4104PERA 23,117 37,347 42,316 52,000 26,162 45,800 4105FICA 20,650 30,982 37,701 44,650 25,107 42,750 4107Medicare 4,846 7,246 8,818 10,450 5,871 10,150 4108Insurance 34,728 62,858 75,099 97,350 54,747 102,900 4109Workers Comp 5,610 14,689 20,392 10,400 7,117 9,600 4110Unemployment Compensation - - 1,708 - - - TOTAL PERSONAL SERVICES 427,449 666,464 807,750 917,800 534,303 890,650 SUPPLIES 4212Fuels & Lubes 244 11 87 350 25 250 4217Uniform Allowance - - 1,007 1,500 1,931 1,500 4219Operating Supplies 95,363 108,690 100,593 60,600 55,728 75,850 4259Merchandise For Resale 14,257 7,542 20,205 40,400 28,908 81,200 TOTAL SUPPLIES 109,864 116,243 121,892 102,850 86,592 158,800 SERVICES & CHARGES 4319Professional Services 8,174 28,006 7,846 - 81 - 4321Telephone 2,722 4,427 4,829 5,100 2,857 5,100 4322Postage - 67 11 100 1 50 4331Conferences/Schools 822 403 55 4,600 50 1,000 4349Marketing - 34,661 - 10,000 1,139 4,000 4359Publishing 128 3,822 3,739 1,550 1,017 1,850 4361Insurance 7,856 9,784 22,334 29,500 12,090 29,500 4389Utilities 225,442 301,064 456,054 301,400 188,490 479,000 4401Building/Equipment Maint. 23,429 39,657 82,359 18,350 35,768 31,000 4409Contractual Services 5,664 13,579 24,401 72,000 50,628 93,800 4415Equipment Rental 7,008 7,884 38,178 4,100 5,794 800 4433Dues/Subscriptions 460 705 710 800 1,060 1,000 4437Taxes & Licenses - 4438Credit Card Fees 4,921 8,979 13,803 10,000 8,510 14,200 TOTAL SERVICES & CHARGES 286,626 453,038 654,319 457,500 307,485 661,300 CAPITAL OUTLAY 4520Buildings & Structures 39,577 - - - 113,000 4560Equipment 36,753 - 202,000 - 1,000 Zamboni - TOTAL CAPITAL OUTLAY - 76,330 - 202,000 - 114,000 DEBT SERVICE 7,380 - 7,400 4602Lease Principal 4612Lease Interest TOTAL DEBT SERVICE - - 7,380 - - 7,400 4721TRANSFER - General Fund - - - Adjusted to include $22K Zamboni Payment TOTAL EXPENDITURES 823,939 1,312,075 1,591,341 1,680,150 928,380 1,832,150$ 1,810,150 CHANGE IN FUND BALANCE (399,885) (253,430) 302,400 200 (83,574) 63,850$ 41,850 ^^^^^^ FUND BALANCE - BEGINNING (68,433) 233,969 233,969 234,169 FUND BALANCE - ENDING 233,967 234,169 150,395 298,019$ 276,019